Photo copy or original of the receipts

(1) Every limited liability partnership shall keep books of accounts
which are sufficient to show and explain the limited liability
partnership’s transactions and are such as to—
(a) disclose with reasonable accuracy, at any time, the
financial position of the limited liability partnership at
that time; and
(b) enable the designated partners to ensure that any
Statement of Account and Solvency prepared under this
rule complies with the requirements of the Act.
(2) The books of account shall contain—
(a) particulars of all sums of money received and expended by
the limited liability partnership and the matters in respect
of which the receipt and expenditure takes place;
(b) a record of the assets and liabilities of the limited liability
partnership;
(c) statements of cost of goods purchased, inventories, workin-
progress, finished goods and cost of goods sold; and
(d) any other particulars which the partners may decide.
(3) The books of account which a limited liability partnership is required
to keep shall be preserved for eight years from the date on which they
are made.